https://www.taxtmi.com/caselaws?id=378806 An amended certificate of entitlement could not be refused merely on delay where the dealer had already obtained exemption under the earlier trade tax regime and had approached the tax authorities within time. The statutory scheme under Section 42 was read as preserving continuity of incentive benefits on transition to the VAT regime, and the later enhancement of exemption required amendment of the certificate. Section 42(9) was treated as mandatory, obliging the Commissioner to amend the certificate suo motu or on application when the exemption amount or period changed. A subsequent application before the Commissioner did not defeat the earlier timely approach, and the objection based solely on limitation was rejected. en-us Fri, 19 Apr 2019 00:00:00 +0530 Fri, 12 Jul 2019 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378806 An amended certificate of entitlement could not be refused merely on delay where the dealer had already obtained exemption under the earlier trade tax regime and had approached the tax authorities within time. The statutory scheme under Section 42 was read as preserving continuity of incentive benefits on transition to the VAT regime, and the later enhancement of exemption required amendment of the certificate. Section 42(9) was treated as mandatory, obliging the Commissioner to amend the certificate suo motu or on application when the exemption amount or period changed. A subsequent application before the Commissioner did not defeat the earlier timely approach, and the objection based solely on limitation was rejected. Case-Laws VAT and Sales Tax Fri, 19 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378806